Auditors and Information Sharing: An Initial Exploration

Hyde, Catriona (2015) Auditors and Information Sharing: An Initial Exploration. In: Socio Legal Studies Association Conference 2015 University of Warwick, University of Warwick.

Full text not available from this repository.

Item Type:Conference or Workshop contribution (Paper)
Item Status:Live Archive


Auditors are an important part of the regulatory networks that function to govern businesses. They perform the important function of verifying information published by businesses. In performing this function they may discover information that they wish to share. Both regulatory norms and customary norms govern the information sharing practices of regulators. This paper seeks to begin to explore these norms, considering when regulatory norms suggest auditors can share information and when customary practice shows that they do share information. By considering what information auditors may wish to share, when they may wish to share it, how they share such information and normative questions of whether such information should be shared, a conversation about the governance of information sharing by these important regulatory actors can be begun, and issues for further examination can be set out.

Keywords:Audit, Information sharing
Subjects:N Business and Administrative studies > N421 Auditing of Accounts
Divisions:Lincoln International Business School
ID Code:43869
Deposited On:19 Feb 2021 12:56

Repository Staff Only: item control page